Gordon, an employee, is provided $75,000 of group term life insurance coverage for this year. The plan is non-discriminatory. Since Gordon paid nothing toward the cost, he must include in his gross income for this year which of the following amounts?

	a.	$0.
	b.	The cost (based on IRS tables) of $25,000 of group term life insurance.
	c.	The cost (based on IRS tables) of $37,500 of group term life insurance.
	d.	The cost (based on IRS tables) of $50,000 of group term life insurance.
	e.	The cost (based on IRS tables) of $75,000 of group term life insurance.